{"code":"RTC","codeName":"Revenue and Taxation Code","section":"60505.5","citation":"Rev. & Tax. Code, § 60505.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31"},{"name":"CHAPTER 8. Overpayment and Refunds [60501. - 60581.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8"},{"name":"ARTICLE 1. Refunds on Certain Sales and Uses [60501. - 60512.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-31/chapter-8/article-1"}],"history":"Amended by Stats. 2015, Ch. 481, Sec. 2.   (AB 1032)   Effective January 1, 2016.","effective":"2016-01-01","html":"<p>The claim for refund forms prescribed in subdivision (d) of Section <a href=\"/rtc/60501\">60501</a> and subdivision (d) of Section <a href=\"/rtc/60502\">60502</a> may include, but not be limited to, electronic media. The claim for refund forms shall be authenticated in a form or pursuant to methods as may be prescribed by the board.</p>","text":"The claim for refund forms prescribed in subdivision (d) of Section 60501 and subdivision (d) of Section 60502 may include, but not be limited to, electronic media. The claim for refund forms shall be authenticated in a form or pursuant to methods as may be prescribed by the board.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/refunds-on-certain-sales-and-uses-60505-5","source":"California Legislative Information bulk export (pubinfo)"}